Suffolk Bancorp
4 West Second Street
P.O. Box 9000
Riverhead, New York 11901
September 21, 2010
VIA EDGAR
Mark Webb, Legal Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4720
| Re: | Suffolk Bancorp | |
Annual Report on Form 10-K for the fiscal year ended December 31, 2009 Quarterly Report on Form 10-Q for the quarter ended June 30, 2010 File No. 000-13580 |
Dear Mr. Webb:
This letter is in reference to your letter dated September 17, 2010 containing comments of the staff of the Division of Corporation Finance on the Form 10-K and Form 10-Q of Suffolk Bancorp (the “Company”) described above.
Pursuant to my telephone call on September 21 with your office, the Company requires additional time to respond fully to the comments and has therefore requested an extension of time to respond. I am confirming that, in accordance with my discussion with your office, the Company anticipates responding to the comments contained in the September 17 letter on or before October 17, 2010.
Please feel free to contact me if you have any questions.
| Sincerely, |
/s/ Douglas Ian Shaw |
Douglas Ian Shaw |
Senior Vice President and Corporate Secretary |
